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unate manner just described, departed this world. The proposal seemed to astonish Plushkin, for he sat staring open-eyed. At length he inquired: "My dear sir, have you seen military service?" "No," replied the other warily, "but I have been a member of the CIVIL Service." "Oh! Of the CIVIL Service?" And Plushkin sat moving his lips as though he were chewing something. "Well, what of your proposal?" he added presently. "Are you prepared to lose by it?" "Yes, certainly, if thereby I can please you." "My dear sir! My good benefactor!" In his delight Plushkin lost sight of the fact that his nose was caked with snuff of the consistency of thick coffee, and that his coat had parted in front and was disclosing some very unseemly underclothing. "What comfort you have brought to an old man! Yes, as God is my witness!" For the moment he could say no more. Yet barely a minute had elapsed before this instantaneously aroused emotion had, as instantaneously, disappeared from his wooden features. Once more they assumed a careworn expression, and he even wiped his face with his handkerchief, then rolled it into a ball, and rubbed it to and fro against his upper lip. "If it will not annoy you again to state the proposal," he went on, "what you undertake to do is to pay the annual tax upon these souls, and to remit the money either to me or to the Treasury?" "Yes, that is how it shall be done. We will draw up a deed of purchase as though the souls were still alive and you had sold them to myself." "Quite so--a deed of purchase," echoed Plushkin, once more relapsing into thought and the chewing motion of the lips. "But a deed of such a kind will entail certain expenses, and lawyers are so devoid of conscience! In fact, so extortionate is their avarice that they will charge one half a rouble, and then a sack of flour, and then a whole waggon-load of meal. I wonder that no one has yet called attention to the system." Upon that Chichikov intimated that, out of respect for his host, he himself would bear the cost of the transfer of souls. This led Plushkin to conclude that his guest must be the kind of unconscionable fool who, while pretending to have been a member of the Civil Service, has in reality served in the army and run after actresses; wherefore the old man no longer disguised his delight, but called down blessings alike upon Chichikov's head and upon those of his children (he had never even inquired whether Chi
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